National Repository of Grey Literature 130 records found  1 - 10nextend  jump to record: Search took 0.00 seconds. 
Registrar of investment instruments in the European and comparative perspective
Mazanec, Luboš ; Karfíková, Marie (advisor) ; Bakeš, Milan (referee) ; Dřevínek, Karel (referee)
Registrar of investment instruments in the European and comparative perspective Abstract The submitted thesis deals with the regulation of a registrar of investment instruments in the context of the relevant Czech and European Union laws. The aim of this dissertation is to provide a theoretical insight into the issues of regulation of investment instruments within the statutory and case law, taking into account current issues that are relevant from the practical point of view. This thesis also adequately addresses the prospects of a legislative development of activities on the European Union level and it reflects some practical trends in the financial markets sector. The first two chapters deal with general and theoretical issues that are closely related to the main topic of the thesis. They specifically focus on a definition of investment instruments and its registrar in the current jurisprudence and economic science, and also include a detailed explanation of the significance of these two subjects. The second chapter also adequately addresses the legal aspects of investment instruments, immobilized securities and book-entry securities in line with the relevant Czech laws. The third chapter provides a detailed legal analysis of relevant laws and regulations of the registrar of investment instruments....
Lapse of financial market participants
Zrůst, Lukáš ; Bakeš, Milan (advisor) ; Boháč, Radim (referee) ; Dřevínek, Karel (referee)
The aim of this work was to analyze complexly the failure of financial market entities, with the accent of a banking institution, comparison with the European legal system, but also with the emphasis on solving the financial crisis of the banking system and its ways of resolving or maintaining the activity, possible insolvency of banking entities. At the end of the thesis, the author also deals with practical aspects of selected banks. From the above point of view, three sub-concepts are key to this work, which deserve a brief explanation as they permeate the work and gradually reveal the basic issues of the subject matter, but also their hypotheses outlining the next direction of research, and at the same time offers some legislative guidance material solution of the given issue. The first term is the "starting point". In this work, there is a detailed survey of research to find answers to the question as to what are the basic points of the financial market entities as well as banking institutions, but above all their failure. The hypothesis in this context is the evolutionary development of the areas concerned, in particular financial law in a broad sense, and the extent of its impact on the current legal regulation of financial market participants and the resolution of their failures. The second...
Sukuk as Islamic Financial Instruments from the Perspective of Czech and European Law
Vojtěch, Jakub ; Bakeš, Milan (advisor) ; Marková, Hana (referee) ; Radvan, Michal (referee)
Sukuk are a special kind of securities based on Islamic law. Being an up-to-date and increasingly important instrument, sukuk are traded in financial markets of not only Muslim countries. The aim of the dissertation is to review this Islamic legal institute in its entirety and to examine it from the point of view of the Czech and European Union legal regulation of securities and financial instruments. The starting point of the dissertation is the assumption that by studying foreign law and comparing its institutes, it is possible to achieve a better understanding of one's own legal regulation and possibly create new solutions that would otherwise be hidden in the standard context of understanding national law. The dissertation deals with sukuk both in terms of their theoretical definition provided by the Islamic legal theory (the idealistic approach) as well as from the point of view of their actual form in practice as products of Islamic securitization (the pragmatic approach). The analysis of the examined legal institute results in a new definition of the concepts of sukuk and Islamic securitization. The paper further concentrates on the structures of a total of seven main types of sukuk, namely: (i) Sukuk al-Ijarah, (ii) Sukuk al-Murabahah, (iii) Sukuk as- Salam, (iv) Sukuk al-Istisna'a, (v)...
A comparison of the legal regulation of corporate taxes in selected countries
Klabusayová, Hana ; Bakeš, Milan (advisor) ; Kohajda, Michael (referee)
The theme of my diploma thesis is The Comparison of the Legal Regulation of Corporate Tax in Selected Countries. The aim of the thesis is to evaluate corporate taxation in the Czech Republic and determine whether and to what extent the corporate tax legislation contributes to increasing of the competitiveness and to improving of the investment environment in the Czech Republic. The thesis is alongside the introduction and conclusion composed of three chapters. The introduction describes the object and purpose of work. The first section is theoretical and is divided into three subchapters. The first subchapter outlines the historical development of taxes since their inception to the present time. The second subchapter contains some elements of the theory of tax law, especially tax law, tax system, tax definitions, tax functions, and classification of taxes. Last subchapter defines the system of corporate taxation in accordance with the OECD methodology. The second chapter is focused on the analysis of legal regulation of corporate tax in selected countries, namely Slovakia, Poland, Hungary and Slovenia. The chapter is divided into two subchapters, the first one is focused on the legal regulation of corporate tax in particular states. The analysis is carried out in the second subchapter according to...
Legal issues of direct taxes
Chod, Karel ; Bakeš, Milan (advisor) ; Kohajda, Michael (referee)
Taxes have a significant meaning in society. They represent a political and macroeconomic tool, and primarily, tax levies are necessary to satisfy existential needs of the state. Since taxes are means to promote political persuasion, their legal form is subject to frequent change depending on fluctuation of influential members of the government. Due to globalization we have also been witnessing an increasingly faster rotation of economic cycles. In these cases government usually takes advantage of changes within the tax system to avoid extreme conditions. As in the other European countries, the Czech Republic circumstances show a progressive meaning of the fiscal responsibility and the related effectivity of the state apparatus functioning. In the scope of public income administration de lege lata the integration of administration from individual authorities into a single modern agency is being prepared. Work analyses a theoretical specification of the term tax including its structural elements. Practical notion of work is devoted to admistration of the national budget resources and its upcoming reform, or upcoming integration. Various project difficulties of intergration of the public income administration, and deficiencies in officially available documents of working groups have been determined.
State supervision over financial activities
Michalec, Filip ; Bakeš, Milan (advisor) ; Karfíková, Marie (referee)
State supervision of financial activities I have chosen this topic because financial supervision plays a very important role as it ensures stability of financial markets and thereby helps to stabilize national economies. Contemporary legislation in the area of financial supervision is undergoing major changes in order to reflect devastating impact of the financial crisis. Therefore it is substantial to analyze this legislation because its effect on financial law can be significant. The aim of this thesis is to analyze financial supervision and its different methods together with the proposed changes of financial supervision in the European Union. I have decided to concentrate on current and proposed legislation in the European Union because it will directly affect the Czech Republic as a member state. Chapters two and three explain the term financial supervision and major methods of financial supervision used in different countries. Chapter four analyzes legislative aspects of financial supervision in Czech Republic and its major current objectives. Legal status of the Czech National Bank as an integrated financial supervisor is also assessed in this chapter. Different types of financial supervision are then compared in chapter five. No financial supervision method is preferred because I believe...
Legal issues of euro introduction in the Czech Republic
Klekner, Ota ; Bakeš, Milan (advisor) ; Karfíková, Marie (referee)
Legal issues of euro introduction in the Czech Republic On 1st March 2002 the euro has been established as an official currency of 12 European Union countries. As of today the number of EU countries using it has grown to 16 out of 27. When entering the EU the Czech Republic has also pledged to introduce the euro, as is clearly stated in article 4 of the European Union Act. However, the Czech Republic enjoys a temporary exemption from introducing the euro in accordance with article 139 of the European Union treaty, which will last until all the economic criteria are fulfilled and the country can thus enter the monetary union. Introducing a common European currency is not a matter of the last few years. Indeed, the first steps towards it have been considered as early as 1957. Back then the idea was to link the exchange rates of national currencies to an artificially created unit called ECU, which in turn has been based on a range of currencies of member states. The plan for euro introduction was, however, accepted as late as 1989. It has been later embedded in the Maastricht Treaty, where member states, with the exception of United Kingdom and Denmark, pledged to drop their national currencies. The Maastricht Treaty, however, is not the main source of rules for euro introduction in the newly entering...
The Czech National Bank, its legal position and scope of activities
Krajíčková, Lucie ; Bakeš, Milan (advisor) ; Sejkora, Tomáš (referee)
The Czech National Bank, its legal position and scope of activities Abstract As the theme of my thesis, I have chosen the Czech National Bank, its legal position and scope of activities. The aim is to analyze the legal position and activities of the CNB. This is a very large topic, due to the wide activities of the CNB at national, European and international level. The CNB is and independent, highly credible and very powerful institution. The CNB is the central bank of the Czech Republic, the financial market supervision authority and the authority to solve crisis. Its main objective is to maintain price stability. Due to the wide range of tasks, I focused on the assessment its monetary policy as its most important business. The implementation of monetary policy is based on the ability to choose the level of interest rates that will keep inflation at a low but stable level and there will be no unnecessary slowdown or acceleration of the growth rate of the economy. The aim of the CNB's transmission mechanism is to keep the overall inflation in the narrow corridor at 1-3 %. By comparing the real development of the average quarterly inflation rate and the forecast of monetary policy-relevant inflation for the period from 3.Q 2008 to 2.Q 2019, it can be concluded that the caused fluctuations could be hardly...
Legal, accounting and tax aspects of transformations of companies
Prokůpková, Věra ; Bakeš, Milan (advisor) ; Boháč, Radim (referee) ; Radvan, Michal (referee)
Legal, accounting and tax aspects of transformations of companies. The presented dissertation focuses on transformation of companies. The work provides the accounting, tax and legal perspective of company transformations with the goal of interconnecting these perspectives and providing the reader with a deeper insight into company transformations. The accounting perspective is often directly connected to the tax perspective. The individual forms of transformation are discussed in the work, including their graphic model-showcasing, followed by individual basic company transformation elements and institutions related to company transformations. The individual elements are also put into historical context. Basic principles affecting company transformations and their impact primarily on the tax area are discussed within the individual views of transformation. The individual elements, institutions and principles are further examined first separately in general and then with regard to their interrelations and ways they affect one another. To conclude, a step by step scenario of one of the forms of transformation, namely split, is provided.
Perpectives of harmonization of direct income taxes within the European Union
Vondráčková, Aneta ; Tomášek, Michal (advisor) ; Bakeš, Milan (referee) ; Forejtová, Monika (referee)
The theme of this dissertation thesis is: The perspectives of harmonization of direct income taxes in the European Union. The reason for choosing this topic was firstly the current issue, which offers a wide scope for research and polemic over new approaches and solutions in the European and international tax law. The European Union is a supranational organization founded on the principle of conferral of powers. The ideas of the approximation of the laws are not only its own, but occur throughout the world community, because thanks to the harmonization of certain legislation the benefits of international trade can maximize. The idea of exclusion from economic cooperation today is practically unrealistic. In the European Union the harmonization of laws is directly related to the development of the internal market. The European Union has a long-term goal to create a market that acts as a market of one country. The instrument of harmonization seeks to eliminate differences in legal systems so as not to impede the implementation of the four fundamental freedoms of the internal market. Taxation is a very specific and also sensitive area. The area of taxation is traditionally perceived as a sovereign expression of state sovereignty. The aim of this thesis is the attempt to find the best solutions how to...

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